Conference Specifics
ISBN:  978-0-9860419-7-6
Conf. Updates










 
29th IBIMA Conference
Vienna, Austria
3 - 4 May 2017 


   




             

J.N. Taiwo , A.A. Babajide ,T.C. Okafor  and A.A. Isibor 

   

       

                                                                                                                                                                           

This paper examines the issues of increased rate of bank fraud in the Nigerian Banking Industry, secondary data that span from 2001 to 2014 was employed to measure variables such as Return On Asset (ROA), Total amount involved in the banking fraud (TAI), Number of fraud cases (NOC), and Number of staff involved (NSI). The data was analyzed using the multiple regression technique. The result showed a negative relationship between ROA and both TAI and NSI while only NOC showed a positive relationship. Hence it was recommended amongst others that there should be effective and sound internal control system in banks.











                  Copyright © 2017 IBIMA. All rights reserved.